Seeks to waive penalty payable for non-compliance of the provisions of notification No. 38/1/2017-Fin(R&C)(134), dated 30th March, 2020 - Non issuance of invoice having Dynamic Quick Response (QR) code - 38/1/2017-Fin(R&C)(186) - Goa SGST
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Waiver of penalty for failure to use QR-coded invoices, conditional on subsequent compliance with the QR invoice requirement. Waiver of penalty is granted for registered persons who failed to issue invoices containing a Dynamic Quick Response (QR) code as required by the notification dated 30 March 2020, for the period from 1 December 2020 to 31 March 2021, provided the person complies with the QR invoice requirement from 1 April 2021; the waiver is exercised under statutory authority on the recommendation of the Council.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of penalty for failure to use QR-coded invoices, conditional on subsequent compliance with the QR invoice requirement.
Waiver of penalty is granted for registered persons who failed to issue invoices containing a Dynamic Quick Response (QR) code as required by the notification dated 30 March 2020, for the period from 1 December 2020 to 31 March 2021, provided the person complies with the QR invoice requirement from 1 April 2021; the waiver is exercised under statutory authority on the recommendation of the Council.
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